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of <h1>New Agreement Covers Income and Surtax in India, Broad Tax Range in Belgium, Including Future Tax Changes</h1> The Agreement applies to taxes on total income or elements of income, including gains from property transactions and wages paid by enterprises, excluding penalties or amounts due to tax defaults. For India, it covers income tax and surtax. For Belgium, it includes individual, corporate, legal entity, non-resident income taxes, and certain special levies, along with related prepayments and surcharges. It extends to any substantially similar taxes introduced after the Agreement's signing. The Contracting States must notify each other of significant changes in their tax laws.
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